The expanding global economy has increased state taxation of business enterprises that conduct operations on an international level. These business taxpayers are subject to taxation in multiple jurisdictions with diverse laws that have few shared relevant substantive provisions. The U.S. Constitution...

The expanding global economy has increased state taxation of business enterprises that conduct operations on an international level. These business taxpayers are subject to taxation in multiple jurisdictions with diverse laws that have few shared relevant substantive provisions. The U.S. Constitution...